Central Board of Direct Taxes (CBDT) issued notification no. 77/2026 dated 06.07.2026 to hereby notify the “Telangana Pollution Control Board (PAN:AAAGT0080Q)”, a Board constituted under the Water (Prevention & Control of Pollution) Act, 1974 (6 of 1974) and the Air (Prevention & Control of Pollution) Act, 1981 (14 of 1981) for the purposes of serial number 42.
This notification shall be effective from the tax year 2026-2027, subject to the condition that the assessee continues to be a Board constituted under the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) and the Air (Prevention and Control of Pollution) Act, 1981 (14 of 1981), with one or more of the purposes specified in Schedule VII [Table: Sl. No. 42] of the Income-tax Act.
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